On July 7, 2022, the Banking Regulatory and Supervisory Authority (the "BRSA") published a new Decision No. 10265 (the "Decision") to clarify the implementation of the decision of the BRSA Decision No. 10250 dated July, 24 2022.

Mutual funds are obliged to prepare various reports and tables in order to fulfill their financial reporting obligations.

It is very common in Turkey that the companies, specifically from some certain industries such as textile, retail i.e having long term trade relations apply to running account relations which enables the buyer to obtain goods up to the limit and to deduct following the agreed period of time elapsed.

Inflation accounting is an accounting regulation implemented to ensure that financial statements reflect reality in high inflation environments.

The Amendments to the Decree on Treasury Support to Credit Guarantee Institutions entered into force through its publication in the Official Gazette dated March 30, 2020 and No. 31084.

These are the questions that prosecutors are instructed to ask when they evaluate and assess how comprehensive, responsive, and effective a compliance program is during a Foreign Corrupt Practices Act...

The Decision on Determination of Companies Subject to Independent Audit ("Decision"), which sets forth the new procedures and principles regarding the determination of companies subject...

Turkey has amended rules for the Central Bank to collect information and documents from firms, allowing it to monitor transactions which affect an entity's foreign exchange position.

Radical steps have long been taken in the Turkish commercial landscape to increase transparency, reduce bureaucratic hurdles, and integrate digital transformation with corporate governance principles. The Turkish Commercial Code No. 6102 (TCC) historically regulated the maintenance, notary certification, and retention of corporate books within a traditional, physical framework.

Pursuant to Article 1524 of the Turkish Commercial Code, titled "Electronic Transactions and information society services," and the Regulation on the Websites to be Established by Capital Companies, capital companies subject to independent audit ...

Hazine ve Maliye Bakanlığınca yayımlanan 25/04/2023 tarihli ve VUK-154/ 2023-5 sayılı 2023/Mart Ayı Muhtasar ve Prim Hizmet Beyannamelerinin Verilme Süresinin Uzatılmasına dair...

Turkey's Capital Markets Board has announced rules for managing and auditing information systems. Among other entities, the new regime applies to publicly held companies, pension funds, as well as custodians.

Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından Türkiye Sürdürülebilirlik Raporlama Standartları'nın ("TSRS") uygulama kapsamının belirlenmesinde esas alınan ölçütlere ilişkin eşik değerler yeniden belirlenmiştir.

Sermaye Piyasası Kurulu'nun Kurul Karar Organı'nın 28 Aralık 2023 tarih ve 81/1820 sayılı kararı uyarınca yapılan duyuru ile Sermaye Piyasası Kurulu'nun finansal raporlama düzenlemelerine tabi ihraççılar ile sermaye piyasası kurumlarının.

The new Banking Law, enacted in the last quarter of 2005, sets forth significant provisions regarding corporate governance and is the first Turkish law to include specific references to corporate governance principles. The pending drafts of the new Turkish Commercial Code and the new Capital Markets Law also contain provisions related to corporate governance, but are yet to be enacted.

BDDK Türk Lirası Kredi Kısıtlamalarını Esnetti

The draft crypto asset law, which was submitted to the General Assembly of the Grand National Assembly of Türkiye, entered into force after being published in the Official Gazette...

In joint stock companies, there are three types of audit mechanism, namely (i) statutory audit, (ii) optional audit and (iii) special audit.

Today, on 23 July 2025, the Capital Markets Board published an important amendment to the Regulation on the Principles of Stock Exchange Activities of Borsa İstanbul A.Ş.